A comprehensive and quantitative internal control index : construction, validation, and impact
Year of publication: |
August 2017
|
---|---|
Authors: | Chen, Hanwen ; Dong, Wang ; Han, Hongling ; Zhou, Nan |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 49.2017, 2, p. 337-377
|
Subject: | Internal control index | COSO | Analytic hierarchy process (AHP) | Earnings quality | Earnings response coefficient (ERC) | Internes Kontrollsystem | Internal control | AHP-Verfahren | AHP approach |
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